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Document 52021PC0565

Initiative summary:
Several actions at EU level over the recent years provided new powerful instruments to tackle the use of abusive and aggressive tax structures by taxpayers operating cross-border. Even after these extremely important developments, legal entities and arrangements with no or only minimal substance and economic activity continue to pose a risk. The Commission will explore the most adequate options to ensure that entities in the EU without substance will not benefit from tax advantages.
EuroVoc thesaurus:
skupna tarifna politika; fiskalna politika; država članica EU; davčna utaja; davčno usklajevanje; davek na dobiček pravnih oseb; davčno pravo; izogibanje plačilu davka; pobiranje davka; gospodarska družba; evropsko sodelovanje na področju davkov; davčni zavezanec